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Non-Resident Taxation Manual (February 2023)

Documentation

Regulations: article 7 and third and fourth Additional Provision Order EHA /3316/2010, of December 17, which approves self-assessment models 210, 211 and 213 of IRNR .

When submitting the self-assessment, in the cases indicated, the following documentation must be attached:

Residence certification

  • Exemptions or nes internal

    If exemptions from Spanish internal regulations apply, due to the taxpayer's residence, a residence certificate will be attached, issued by the tax authorities of the country of residence, justifying these rights.

    However, when the entities referred to in section 1 of the Third Additional Provision of the Non-Resident Income Tax Regulation (Pension Funds and Collective Investment Institutions residing in the European Union), apply the exemption provided for in the article 14.1.c) of the Non-Resident Income Tax Law (relating to interests and capital gains derived from movable property), the accreditation of residence may be carried out in accordance with the provisions of said Additional Provision (in some cases, through certificates issued by the supervisory or registration authorities of the State of establishment and, in others, through statements by representatives of the affected entities).

    Likewise, when the exemptions provided for in article 14.1.k) and 14.1.l) of the Non-Resident Income Tax Law are applied, pension funds or collective investment institutions subject to a specific supervision or registration regime administrative, they will justify the right to exemption, instead of with the residence certificate, in the following way:

    1. In the case of the exemption of article 14.1.k), they will attach a statement made by the representative of the pension fund in which compliance with the legal requirements is stated, adjusted to the model in Annex VI of the Order approving model 210 .

      However, in the case of a social security institution regulated by Directive 2016/2341 of the European Parliament and of the Council of December 14, 2016, relating to the activities and supervision of employment pension funds, they may attach a certificate issued by the competent authority of the State in which the institution is established, under the same terms and with the same indefinite validity as that provided for in section 2.a), second paragraph of the third Additional Provision of the Income Tax Regulations of no Residents.

    2. In the case of the exemption from article 14.1.l), they will attach a certificate issued by the competent authority of the Member State of origin of the institution stating that said institution meets the conditions established in Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009, coordinating the legal, regulatory and administrative provisions on certain undertakings for collective investment in transferable securities (UCITS). The competent authority will be the one designated in accordance with the provisions of article 97 of the aforementioned Directive.

  • Exemptions or tax limit by Convention

    If the exemptions or reduction of the quota are applied due to a tax limit of an Agreement, a certificate of tax residence issued by the corresponding tax authority will be attached that justifies these rights, which must expressly state that the taxpayer is a resident in the meaning defined in the Convention. However, if the reduction in the quota is applied due to a tax limit set in an Agreement developed by means of an Order in which the use of a specific form is established, the same must be provided instead of the certificate.

  • Expenses deductible by taxpayers of the European Union or a Member State of the European Economic Area with which there is an effective exchange of tax information.

    When expenses are deducted to determine the tax base, because they are taxpayers residing in another Member State of the European Union or in a Member State of the European Economic Area with which there is an effective exchange of tax information (with effect from 11 July 2021, regulatory references made to States with which there is an effective exchange of tax information are understood to be made to States with which there are regulations on mutual assistance regarding the exchange of tax information in the terms provided for in Law 58/ 2003, of December 17, General Tax, which is applicable. See Annex V ), a certificate of tax residence in the corresponding State issued by the tax authority of said State will be attached.

The residence certificates and the aforementioned declaration will have a validity period of one year from the date of their issuance. However, residence certificates will be valid indefinitely when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities.

The residence certificates and declarations adjusted to the models in Annexes VI and VII of the aforementioned Order of approval of the 2010 model will have a validity period of one year from the date of their issue. However, residence certificates will be valid indefinitely when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities. Likewise, the certificate issued by the competent authority of the Member State of origin of the collective investment institution referred to in letter b) of the previous section will be valid indefinitely, as well as the certificates issued by the competent authorities provided for in the third Additional Provision. of the Non-Resident Income Tax Regulations, as long as the data contained therein is not modified.

In the case of self-assessments carried out by jointly liable parties who are securities depositories, it will be sufficient for them to keep at the disposal of the Tax Administration the residence certificates, forms or declarations referred to in the previous sections, during the limitation period.

Proof of withholdings

When withholdings or payments on account are deducted from the fee, supporting documents will be attached.

Proof of the refund account

Regulations: Article 3 Order EHA/3316/2010, of December 17, approving self-assessment models 210, 211 and 213 of the IRNR.

If a refund is requested, proof of identification and ownership of the account will be attached.

Refunds will be made by transfer to the bank account indicated in the deposit/return document and whose ownership may be one of the following:

  • That of the person who performs the self-assessment. However, in the event that the self-assessment is carried out by the taxpayer's representative, he/she may only be the owner of the refund bank account if he/she is the authorized legal representative of the taxpayer.

  • That of the taxpayer himself.

If the owner of the refund bank account is one of the people who carries out the self-assessment, either as jointly responsible, as retainer or as an authorized legal representative, the bank account must be opened in Spain. However, if the owner of the refund account is the taxpayer himself, the account may be opened in a credit institution in Spain or abroad.

Representation accreditation

When the refund is requested in an account whose owner is the legal representative of the taxpayer, it will be necessary to attach the document that proves the representation, which must include a clause that authorizes the aforementioned legal representative to receive the refund in your name on behalf of the taxpayer.